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2006 (11) TMI 522 - CESTAT, NEW DELHIExtract: .......n boat where it is evaporated. I find that as these evaporation boats are used as part of vacuum chamber of evaporation machine and without this the metallising film is not possible, therefore, the evaporation boats are entitled for the credit as capital goods. The impugned order is set aside and appeal is allowed. Order dictated in the open Court.
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